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2018 (5) TMI 161 - HC - Income TaxAssessment u/s 153D - requirement of fresh approval for complying with the remand directions under Section 263, in a case where the assessment under Section 153A as originally framed after compliance of Section 153D - Held that:- Section 153D of the Act had been duly complied with by the A.O. The contention raised that even an order of remand cannot be passed without complying with Section 153D of the Act is beyond the scope of the section. Tribunal rightly held that Section 153D is for assuming jurisdiction to pass an assessment order under Section 153A of the Act and the A.O. would not loose the jurisdiction to frame assessment while complying with remand order. The contention of appellant that the order dated 18.03.2014 was passed under Section 143(3) read with Section 263 of the Act is not well founded. Though in the heading Section 143(3)/ 263 of the Act are referred to from the order it is clear that it has been passed under Section 153A read with Section 143(3) of the Act and the same has been passed pursuant to the remand under Section 263 of the Act. In the heading the A.O. has mentioned Section 143(3) read with Section 263 of the Act only to show that the assessment is being framed as per the directions of the CIT in revisional proceedings. Appeal dismissed.
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